TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether online fantasy sports games offered on the Dream11 platform are gambling or betting.
Analysis: The Court applied the settled distinction between games of skill and games of chance, noting that a contest is not gambling where success depends substantially on the participant's knowledge, strategy, judgment and adroitness. It relied on the structure of the fantasy sports format, under which users select virtual teams on the basis of rules, player performance and managerial choices, and observed that the outcome of the fantasy contest is independent of the result of the corresponding real-life match. The Court also noted the consistent judicial view that such fantasy sports formats are games of skill and that the public interest element did not survive for the compliant Dream11 format under the Federation of Indian Fantasy Sports framework.
Conclusion: The issue was decided against the petitioner. The online fantasy sports format was held to be a game of mere skill and not gambling or betting, and it was held to enjoy protection under Article 19(1)(g) of the Constitution of India.
Final Conclusion: The petition failed on the principal challenge to the fantasy sports platform, while the GST classification question was left to the tax authorities to decide in accordance with law; the writ petition was dismissed with costs.
TaxTMI 
TaxTMI 
